1. ' Leave granted.
2. ' The High Court declined to ask the Income-tax Appellate Tribunal to refer to it for adjudication the following question: "Whether, on the facts and in the circumstances of the cases, the Tribunal was right in holding that the sums of Rs,22,91,728 and Rs,22,66,746 paid by the company to the co-owners of the trade mark and partners of the erstwhile firm in lieu of trade mark and goodwill which is being used by the company for its business was a revenue expenditure?"
3. ' It did so because it found that the consistent view of the High Court had been followed by the Tribunal.
4. ' We think that a question of law does arise and that the High Court should have called for a reference. We make it clear that we express no opinion on the answer to be given.
5. ' The appeal is allowed. The order under challenge is set aside. The Tribunal shall refer to the High Court the question afore stated for its decision.
6. ' No order as to costs.